Trusts and settlements: gifts with reservation of benefits
This article concludes our series on the inheritance tax reforms introduced by Finance Act 2025, turning to one of the a...
Long-term residence: the new key inheritance tax status
In the second part of this series on inheritance tax, we outline the significant changes to UK inheritance tax rules eff...
Inheritance tax and foreign doms: a welcome simplification?
The 2024 Budget announced several major changes for inheritance tax, marking a radical reform of this tax akin to the 20...
Foreign domiciliaries: the possible options for inheritance tax
In the June 2024 edition of Tax Adviser, I considered the options for those who will lose the income tax and capital gai...
Non-resident trusts: the end of tax trust protections
In the article ‘Resident non-domiciles: the end of the line?’ (Tax Adviser, April 2024), the key changes affecting non-d...
The practical challenges of identifying the right sort of trust
Testators have a range of possible trusts that can be used for partners, young children and grandchildren in their wills...
Inheritance tax: choosing the right sort of trust to provide for partners, children and minors
Types of will trust Even after the changes to the inheritance tax treatment of trusts that were made in March 2006, tes...
Is there a place for multiple trusts?
In the January 2022 issue of Tax Adviser, we examined the changes that had been made to trusts from 18 November 2015 in ...
How multiple trusts can reduce inheritance tax
One effect of the inheritance tax changes to trusts in Finance Act 2006 was that trusts within the ‘relevant property re...
A complicated gift
Under Finance Act 1986 s 102, when there is a reservation of benefit in gifted property at the date of death, for inheri...
